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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Claim of deduction of long term capital gain claimed u/s 54 - ...

Case Laws     Income Tax

March 8, 2019

Claim of deduction of long term capital gain claimed u/s 54 - delayed filing of ITR - No deposit in capital gain account scheme account - in such case claim is allowable as section 54(2) for utilization only mentioned return filed u/s 139 and not 139(1).

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